A proposal that will be discussed during the 2013 General Session would return Utah’s state sales tax on groceries to the general sales tax rate, while offering two kinds of tax credits to mitigate the negative impacts on vulnerable households. A detailed economic analysis from the Institute on Taxation and Economic Policy (ITEP), a non-partisan research organization, demonstrates that the negative impact of restoring the full tax rate on groceries can be mitigated, provided the tax credits are large enough and that eligible households know how to apply for the credits.